Section 16 Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 85 04 Electrical transformers, static converters (for example, rectifiers) and inductors. 85 04 32 Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA 85 04 32 00 Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA Commodity Code Description 85 04 32 00 000 Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA